https://www.taxtmi.com/acts?id=41563 The inventory-based cross-border e-commerce facilitation framework permits a DGFT-registered Exporter-on-Record holding valid IEC and GSTIN to undertake export-only inventory operations. Goods must be of Indian origin and procured from Sellers-on-Record only against confirmed overseas buyer orders; speculative title transfer and inventory accumulation are prohibited. The Exporter-on-Record must maintain segregated, digitally traceable export inventory, pay sellers without dependence on foreign buyer payment or returns, and distribute claimed export rebates and refunds proportionately after any administrative charge. It bears reverse-logistics costs, and returned consignments cannot enter the domestic market. en-us Sat, 01 Apr 2023 12:06:06 +0530 Wed, 05 Aug 2026 16:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41563 The inventory-based cross-border e-commerce facilitation framework permits a DGFT-registered Exporter-on-Record holding valid IEC and GSTIN to undertake export-only inventory operations. Goods must be of Indian origin and procured from Sellers-on-Record only against confirmed overseas buyer orders; speculative title transfer and inventory accumulation are prohibited. The Exporter-on-Record must maintain segregated, digitally traceable export inventory, pay sellers without dependence on foreign buyer payment or returns, and distribute claimed export rebates and refunds proportionately after any administrative charge. It bears reverse-logistics costs, and returned consignments cannot enter the domestic market. Act-Rules DGFT Sat, 01 Apr 2023 12:06:06 +0530 https://www.taxtmi.com/acts?id=41563